Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 159GZZZL

Special buy - backs not made in ordinary course of trading on a stock exchange

    For the purposes of this Division, a buy - back is not made in the ordinary course of trading on a stock exchange in Australia if, when reported to the stock exchange, the transaction under which the buy - back is made, is, under the stock exchange's rules, described as special .


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